LATHAM GROUP, INC.
787 Watervliet Shaker Road
Latham, New York 12110
January 4, 2022
VIA EDGAR
Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549
Attention: | Erin Donahue |
Division of Corporation Finance | |
Office of Manufacturing |
Latham Group, Inc.
Registration Statement on Form S-1
Ladies and Gentlemen:
Pursuant to Rule 461 of the Securities Act of 1933, as amended, we hereby request that the effective date of the above-captioned Registration Statement on Form S-1, file No. 377-05217 (the “S-1”) of Latham Group, Inc. (the “Company”) be accelerated to January 6, 2022 at 4:00 p.m., Eastern Standard Time, or as soon thereafter as may be practicable.
We understand that the Staff will consider this request as confirmation by the Company of its awareness of its responsibilities under the federal securities laws as they relate to the issuance of the securities covered by the S-1. If you have any questions regarding the foregoing, please contact John C. Kennedy of Paul, Weiss, Rifkind, Wharton & Garrison LLP at (212) 373-3025.
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Very truly yours, | ||
By: | /s/ Scott M. Rajeski | |
Name: | Scott M. Rajeski | |
Title: | President & Chief Executive Officer |